Measures for the Administration of Small Secured Loan Interest Subsidies

小额担保贷款财政贴息资金管理办法

 

Promulgating Institution: Ministry of Finance; People's Bank of China; Ministry of Human Resources and Social Security

Document Number: Cai Jin [2008] No. 100

Promulgating Date: 08/28/2008

Effective Date: 08/28/2008

 

颁布机关: 财政部; 中国人民银行; 人力资源和社会保障部

文      号: 财金[2008]100号

颁布时间: 08/28/2008

实施时间: 08/28/2008

 

Chapter 1: General Principles

   第一章  总则

  Article 1    With a view to promoting employment, enhancing the management of small secured loans extended to laid-off workers (hereinafter referred to as small secured loans) and improving the utilization efficiency of interest subsidies funds, the Measures are hereby formulated in accordance with the Employment Promotion Law of the People's Republic of China, the Notice of the State Council on Promoting Employment (Guo Fa No. 5[2008]) and related documents concerning small secured loans.

      第一条 为做好促进就业工作，加强下岗失业人员小额担保贷款（以下简称小额担保贷款）财政贴息资金的管理，提高财政贴息资金的使用效益，根据《中华人民共和国就业促进法》、《国务院关于做好促进就业工作的通知》（国发[2008]5号）及有关小额担保贷款政策的文件规定精神，制定本办法。

  Article 2   For the purpose of the Measures, small secured loan interest subsidies (hereinafter referred to as "interest subsidies") means the interest subsidies issued by the Central Government to qualified small secured loan borrowers (hereinafter referred to as "borrowers") who use the loans for meager profit projects, or the interest subsidies issued by operating banks to qualified small labor-intensive enterprises (hereinafter referred to as "small enterprises").

Under regulations of the State, interest subsidies can be used to improve local risk compensation mechanism of guaranteed fund and award mechanism for small secured loans.

      第二条  本办法所称小额担保贷款财政贴息资金（以下简称贴息资金），是指国家对符合规定条件的小额担保贷款借款人（以下简称借款人）用于从事微利项目的小额担保贷款、经办银行对符合规定条件的劳动密集型小企业（以下简称小企业）发放的小额担保贷款给予的财政贴息资金。

   根据国家规定，贴息资金可用于支持完善地方担保基金的风险补偿机制和小额担保贷款奖励机制。

  Article 3   For the purpose of the Measures, meager profit projects shall be determined by governments at the levels of province, autonomous region and municipality directly under the Central Government based on local conditions, and shall be reported to the Ministry of Finance, People's Bank of China and the Ministry of Human Resources and Social Security for record-filing

Loans shall mean the small secured loans issued by operating banks in accordance with the Measures for the Administration of Small Secured Loans to Laid-off Workers (Yin Fa No. 394[2002], hereinafter referred to as Measures for Small Loans) and other documents.

Guarantee institutions mean such guarantee institutions that are entrusted to operate small secured loans under the Measures for Small Loans.

Operating banks mean such financial institutions as wholly state-owned commercial banks, joint stock commercial banks, city commercial banks, rural and urban credit cooperatives that execute cooperation contracts with guarantee institutions.

      第三条 本办法所称微利项目，由各省、自治区、直辖市人民政府结合当地实际情况确定，并报财政部、中国人民银行、人力资源和社会保障部备案。

   本办法所称贷款，是指按照《下岗失业人员小额担保贷款管理办法》（银发[2002]394号，以下简称《小额贷款办法》）等文件规定，由经办银行发放的小额担保贷款。

   本办法所称担保机构，是指按照《小额贷款办法》的规定，受托运作小额贷款担保基金的担保机构。

   本办法所称经办银行，是指与担保机构签订合作协议的国有独资商业银行、股份制商业银行、城市商业银行、城乡信用社等金融机构。

Chapter 2: Administration of Interest Subsidies Budget

   第二章  贴息资金的预算管理

  Article 4    Among the interest subsidies needed by other provinces (regions and cities) than the seven eastern coastal provinces and cities (Beijing, Shanghai, Shandong, Jiangsu, Zhejiang, Fujian and Guangdong; hereinafter referred to as the "seven provinces and cities"), the part that is covered under the central financial fund shall be included by the MOF into the central financial budget as special-purpose funds in accordance with the provisional loan size and national interest subsidy standards; the part that is covered under local financial fund shall be included into the local financial budget.

The interest subsidies needed by the seven provinces and cities shall be included in the local financial budget.

      第四条 除东部沿海七省市（北京、上海、山东、江苏、浙江、福建、广东，以下简称七省市）外，其他省（区、市）所需贴息资金中由中央财政负担部分，由财政部根据贷款预计发放额度和国家规定的贴息标准，安排专项资金，列入中央财政预算；贴息资金中由地方负担部分，由地方财政预算安排。

   七省市所需贷款贴息资金，由地方财政预算安排。

  Article 5    The MOF shall, based on the application of financial authorities at the level of province (including cities with independent budget status and without the seven provinces and cities; hereinafter referred to as provincial-level financial authorities) and after examination, appropriate provisional interest subsidies to applying regions on a quarterly basis, and make clearing at the end of year.

      第五条 财政部根据各省级财政部门（含计划单列市，不含七省市，以下简称省级财政部门）申请，经审核后向申请地方预拨贴息资金，年终进行清算。省级财政部门按季向地市财政部门预拨贴息资金。

  Article 6   Financial authorities at all levels shall, under regulations on the management of employment special fund, settle interest subsidies.

Provincial-level financial authorities shall, within two months after the end of year, report annual settlement of interest subsidies to the MOF for record-filing, and meanwhile attach the result of examination made by the financial supervision commissioners' offices dispatched by the Ministry of Finance in local regions (hereinafter referred to as "commissioner's offices").

The financial authorities in the seven provinces and cities shall, within two months after the end of year, report the annual settlement of interest subsidies to the MOF, and meanwhile attach the result of examinations made by commissioner's offices.

      第六条 全国各级财政部门要根据国家关于就业专项资金管理的规定，做好贴息资金的决算。

   省级财政部门应于年度终了后2个月内编制贴息资金年度决算，并附财政部驻当地财政监察专员办事处（以下简称专员办）审核意见，报财政部审核清算。

   七省市财政部门应于年度终了后2个月内编制贴息资金年度决算，并附专员办审核意见，报财政部备案。

  Article 7   Based on annual settlement of small secured loans from all provinces (regions and cities), central and provincial-level financial authorities shall appropriate a portion of the interest subsidy fund as risk compensation fund and awarding complements.

      第七条 根据各省（区、市）小额担保贷款年度决算情况，经审核确认后，中央及省级财政从贴息资金中安排担保基金的风险补偿资金和贷款奖励性补助资金。

Chapter 3 Application and Examination of Subsidized Loans

   第三章  贴息贷款的申请和审核

  Article 8   There shall be no interest subsidies if a small secured loan is extended or overdue.

Within a prescribed loan size and subsidy maturity, small secured loan interest subsidies shall be calculated in accordance with actual loans and interest maturity.

      第八条 小额担保贷款展期和逾期不贴息。

   小额担保贷款贴息，在规定的借款额度和贴息期限内，按实际借款额度和计息期限计算。

  Article 9    Borrowers and small enterprises shall, based upon the result of examinations made by labor security authorities, apply to the operating banks for interest subsidies. 

      第九条 借款人和小企业须凭劳动保障部门审核确认意见，向经办银行办理贴息贷款申请。

  Article 10    Operating banks shall examine the applications, and issue interest subsidies to the borrower and sellers who meet the requirement of relevant regulations. Operating banks shall affix the interest subsidy special seal to loan contracts, and indicate in guarantee contracts executed between such banks and guarantee institutions.

      第十条 经办银行对借款人和小企业的贷款申请进行审核，符合有关规定的，发放贴息贷款，在贷款合同中加盖贴息贷款专用章，并在与担保机构签订的担保合同中注明。

Chapter 4 Appropriation and Exanimation on Interest Subsidy

   第四章  贴息资金的审核和拨付

  Article 11   Operating banks shall, pursuant to the provisions of the state on financial accounting and relevant policies of small secured loans, calculate the interest subsidy that shall be issued to meager profit projects and small enterprises. The length of time during which subsidy shall be issued is determined by the loan interest settlement time of operating banks.

      第十一条 经办银行按照国家财务会计制度和小额担保贷款政策有关规定，计算微利项目和小企业小额担保贷款应贴息金额。计算贴息的时间按照经办银行贷款的结息时间确定。

  Article 12   Operating banks shall apply to financial authorities for interest subsidy on a quarterly basis.

      第十二条 经办银行按季向财政部门申请贴息资金。

  Article 13    Interest subsidies shall be applied, examined and appropriated according to the following procedures: 

(1)Within five days after the settlement day in each quarter, the operating banks at the prefecture level shall submit the application and list of interest subsidy to the financial authorities at the prefecture level, and meanwhile attach the lists of interest that should be paid by meager profit projects and small enterprises.

The application of interest subsidy shall include the loan amount, the balance at the beginning of each quarter, the balance at the end of each quarter, the number of loans, interest subsidy applied, etc. The list of interest subsidies shall include the names of projects, the amount, issue time and term of loans, the names and domiciles of borrowers of each loan, etc.

(2)The financial authorities at the prefecture level shall, within five workdays after receiving the application from operating banks, examine and appropriate interest subsidies. These authorities shall also report the appropriation and utilization of interest subsidies to provincial-level financial authorities and commissioner's offices for filing.

(3)Within 20 days after the end of year, the operating banks at the prefecture level shall submit the application and reception of interest subsidies, together with the list of interest subsidies issued in the last year, to the financial authorities at the prefecture level. Guarantee institutions shall submit the application statement of small secured loan interest subsidies that are classified and summarized by operating banks to the financial authorities at the prefecture level for examination and settlement.

The appropriation statement of small secured loan interest subsidies shall include the names of projects, the amount of loan, the amount of guaranteed funds, issue time, the term of loan, the names and domiciles of borrowers, etc.

(4)The financial authorities at the prefecture level shall, within ten days after receiving the materials from operating banks and guarantee institutions, examine relevant information and issue opinions. And then the result of examination, attached with the materials given by operating banks and guarantee institutions mentioned above, shall be reported to provincial-level financial authorities and commissioner's offices.

(5)Provincial financial authorities and commissioner's offices shall, within two months after the end of year, examine and issue their opinions on the materials given by provincial-level financial authorities and commissioner's offices, and report the annual settlement of interest subsidy to the MOF for examination and clearing.

      第十三条 贴息资金的申请、审核与拨付按如下程序办理：

   （一）每季度结息日后5个工作日内，地市级经办银行将贴息资金申请和明细表报送地市财政部门，并附微利项目和小企业贷款计收利息清单。

   贴息资金申请应包括贷款发生额、季初余额、季末余额、贷款发生笔数、申请贴息资金额等内容。明细表包括每笔贷款的项目名称、贷款金额、发放时间、期限、借款人名称和户籍所在地等内容。

   （二）地市财政部门收到经办银行申请后的5个工作日内审核拨付贴息资金，同时将贴息资金的拨付使用情况上报省级财政部门和专员办备案。

   （三）年度终了后20日内，地市经办银行将上一年度贴息资金申领汇总情况及明细表报送地市财政部门；担保机构将按经办银行分类汇总的小额贷款担保发放情况表报至地市财政部门审核清算。

   小额贷款担保发放情况表包括每笔贷款担保的项目名称、贷款金额、担保金额、发放时间、期限、借款人名称和户籍所在地等内容。

   （四）地市财政部门收到经办银行和担保机构的材料后，在10个工作日内对有关情况进行审核出具意见，并附经办银行和担保机构材料，报省级财政部门和专员办。

   （五）省级财政部门和专员办对地市财政部门报送的材料进行审核出具意见，在年度终了后2个月内编制贴息资金年度决算报财政部审核清算。

Chapter 5: Examination and Appropriation of Award and Supplement Funds

   第五章 奖补资金的审核和拨付

  Article 14    Based on the annual settlement of small secured loans of all provinces (regions and cities), the central financial authorities shall, after examination on the settlement and in a certain proportion of the annual increased amounts of small secured loans, arrange a certain amount of risk compensation funds from the central interest subsidies for small secured loans. The risk compensation funds shall be managed by local financial authorities and used to supplement local guarantee funds so as to encourage guarantee institutions to lower the counter guarantee threshold or cancel the counter guarantee.

      第十四条 根据各省（区、市）小额担保贷款年度决算情况，经审核确认后，对于担保基金规模年度增长达到一定比例的地方，中央财政将按年度新增担保基金总额的一定比例，从中央贴息资金预算中安排拨付一部分作为风险补偿资金。风险补偿资金由地方财政管理，全部补充地方担保基金，用于鼓励担保机构降低反担保门槛或取消反担保。

  Article 15    Based on the annual settlement of small secured loans of all provinces (regions and cities), the central and local financial authorities shall each bear half of the awarding supplement funds that are issued in a certain proportion of the annual increased amounts of small secured loans. The part born by central financial authorities shall be arranged into the central interest subsidy budget. The awarding supplement shall be managed by local financial authorities and used as fund subsidies for the financial institutions handling small secured loans, guarantee institutions, credit communities and other entities which have outstanding performance in the work of small secured loans.

      第十五条 根据各省（区、市）小额担保贷款年度决算情况，经审核确认后，按照年度新发放小额担保贷款的一定比例给予奖励性补助资金，由中央和省级财政各承担一半，其中中央财政承担部分从中央贴息资金预算中安排拨付。奖补资金由地方财政管理，用于小额担保贷款工作突出的经办银行、担保机构和信用社区等单位的工作经费补助。

Chapter 6: Reporting System

   第六章  报告制度

  Article 16   Provincial-level financial authorities and the financial authorities of the seven provinces and cities shall report the appropriation of interest subsidies to the MOF on a quarterly basis, so as to clarify the amount, balance and number of subsidized loans in each quarter, the aggregated number of loans issued, the amount of subsidies that should be issued, the amount of subsidy that has be issued actually and the list of subsidies classified by operating banks in this year as well as the use and balance of interest subsidies appropriated by central financial authorities or the financial authorities in the seven provinces and cities. The time of reporting shall be any day within the first 15 days of the next quarter.

Financial authorities at the prefecture level shall, according to the requirement in the preceding paragraph, report the appropriation of interest subsidies to provincial-level financial authorities on a quarterly basis. The time of reporting shall be any day within the first ten days of the next quarter.

      第十六条 省级财政部门和七省市财政部门应按季向财政部报送贴息贷款发放情况统计表，反映本地区贴息贷款的季度发生额、余额、发放笔数、本年累计发放笔数、应贴息金额、实际贴息金额和按照经办银行类型分类的明细情况，以及中央财政拨付或七省市预算安排的贴息资金使用和结余情况。报送时间为下一季度１5日之前。

   地市财政部门应比照前款规定，按季向省级财政部门报送贴息贷款发放情况统计表。报送时间为下一季度10日以前。

  Article 17    The subsidized loans issued in the area of their jurisdiction, the examination on and appropriation of interest subsidies as well as problems herein shall be analyzed by Provincial-level financial authorities and the financial authorities of the seven provinces and cities each half of a year, and then reported to the MOF in writing. 

      第十七条 省级财政部门和七省市财政部门每半年对本地区贴息贷款发放和贴息资金的审核拨付情况、以及存在的问题进行认真分析，以书面形式报财政部。

Chapter 7: Supervision and Obligation

   第七章  监督管理和责任

  Article 18   Operating banks shall fulfill following obligations:

(1) To examine whether a loan project is a project that should be subsidized;

(2) To supervise the use of subsidized loans to make sure that all subsidized loans are used for merger profit projects and qualified small enterprises;

(3) To establish an independent account service for subsidized loans, to preserve loan contracts and relevant business vouchers, and to accept the inspection of relevant departments;

(4) To have a good performance in examining and reporting interest subsidies;

(5) To fulfill other obligations required by relevant regulations.

      第十八条 经办银行应认真履行以下职责：

   （一）对贷款项目是否属于贴息项目进行审核；

   （二）对贴息贷款的使用方向进行监督，确保贴息贷款用于微利项目和符合要求的小企业；

   （三）单独设置贴息贷款业务台账，妥善保管贷款合同及相关业务凭证，配合有关部门检查；

   （四）认真做好贷款贴息的审核、申报工作；

   （五）根据有关规定需要履行的其他职责。

  Article 19    Guarantee institutions shall proactively provide loan guarantee services for borrowers as well as rectify and confirm the guaranteed loan projects, the amount of loans, the issue time of loans, the term and interest rate of loans.

 

      第十九条 担保机构应积极做好对借款人的担保服务工作，对担保的贷款项目、贷款金额、发放时间、期限、利率等进行认真核对和确认。

  Article 20   Financial authorities shall fulfill the following obligations:

(1) To guide the application and examination of loan interest subsidies issued within their respective jurisdiction;

(2) To coordinate and cooperate with relevant departments and operating banks;

(3) Pursuant to relevant regulations to examine applications for interest subsidy, appropriate interest subsidies in time and improve the use efficiency of these subsidies; 

(4) To enhance the supervision and administration of interest subsidies to ensure that such funds are used for the designated purposes only; to investigate regularly or irregularly the use of interest subsidies; to settle and state the problems in works in order to ensure that the regulations relevant to interest subsidies are indeed implemented;

(5) To enhance the administration of risk compensation funds and rewarding supplement funds;

(6) To fulfill other obligations required by regulations.

      第二十条 财政部门应认真履行以下职责：

   （一）指导辖区内贷款贴息的申请、审核工作；

   （二）做好与有关部门及经办银行的协调、配合工作；

   （三）按有关规定认真审核贴息申请，及时拨付贴息资金，提高贴息资金使用效率；

   （四）加强对贴息资金的监督与管理，保证贴息资金专款专用。定期或不定期检查贴息资金使用情况，及时处理和反映工作中存在的问题，确保贴息政策落到实处；

   （五）加强对担保基金风险补偿资金和贷款奖励性补助资金的管理；

   （六）根据规定需要履行的其他职责。

  Article 21   Commissioners' offices shall be responsible for supervising and administrating the appropriation and use of interest subsidies issued in the place where these offices are dispatched, and make inspections irregularly.

      第二十一条 专员办负责对当地贴息资金拨付和使用情况的监督管理，不定期的开展检查。

  Article 22    Where borrowers and small enterprises provide false evidentiary materials to defraud interest subsidy funds, but labor security departments, operating banks and relevant institutions fail to fulfill their obligation of examining, such departments, banks and institutions shall undertake liability based on their respective obligations, recover the funds and record the bad credits of such borrowers and small enterprises. 

      第二十二条 借款人和小企业提供虚假证明材料，劳动保障部门和经办银行等有关机构未能认真履行审核职责，导致骗取财政贴息资金的，由劳动保障部门和经办银行等机构按各自的职责承担责任，并共同负责追回贴息资金，登记借款人和小企业的不良信用记录。

  Article 23   Where operating banks provide false information to defraud interest subsidy funds, the MOF shall recover the funds, punish such banks in accordance to relevant regulations and expose them in media.

      第二十三条 对经办银行虚报材料，骗取财政贴息资金的，财政部门应追回贴息资金，同时按国家有关规定进行处罚，并通过媒体予以曝光。

  Article 24    Where financial authorities and guarantee institutions fail to fulfill their obligation or defraud interest subsidy funds through providing false information, the MOF shall order such authorities and institutions to make a rectification and to recover the funds, etc. and publish them in accordance with relevant regulations.

      第二十四条 各级财政部门和担保机构未认真履行职责，或虚报材料、骗取挪用财政贴息资金的，财政部将采取责令纠正、追回已贴息资金等措施，并按国家有关规定进行处罚。

Chapter 8: Supplementary Provisions

   第八章  附则

  Article 25    The financial authorities of all provinces, autonomous regions, municipalities directly under the Central Government, cities specially designated in State plan can, in cooperation with commissioners and relevant departments and in accordance with the Measures and other regulations, formulate specific methods of managing interest subsidies, risk compensation funds and awarding supplement funds while taking local situations into concern, and report to the MOF for filing. 

      第二十五条 各省、自治区、直辖市、计划单列市财政部门可会同专员办及有关部门，根据本办法和其他有关文件精神，结合当地实际情况制定贴息资金、担保基金风险补偿资金和贷款奖励资金管理的具体操作办法，并报财政部备案。

  Article 26   In case of any conflict between the relevant provisions on small secured loans previously promulgated by the People's Bank of China, the Ministry of Finance, the former Ministry of Labor and Social Security, etc. with this Notice, this Notice shall prevail.

      第二十六条 中国人民银行、财政部、原劳动和社会保障部等部门已经发布的有关小额担保贷款的相关规定，如与本办法规定不一致的，以本办法为准。

  Article 27   These Measures shall become effective from the date of issuance.

      第二十七条 本办法自印发之日起施行。

Annex:omitted

   附件： 略